Practice question
Is Supreme Court review under Rule 45 automatically a matter of right once a CTA En Banc petition is timely filed?
- No; review is discretionary
- Yes, every timely petition requires oral argument
- Yes, every timely petition wins
- Only if the tax is paid in coins
- Only if both parties request reversal
Legal references
- Rules of Court, Rule 45, Sections 2-6: https://lawphil.net/courts/rules/rc_1-71_civil.html
- Revised Rules of the Court of Tax Appeals, A.M. No. 05-11-07-CTA, Rules 8, 9, 15 and 16: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html
Answer this question in flashcards to review your response and continue practicing.